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WITB 2010 - All Prov/Terr Except QC

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Filing Your Return  ->  Working income tax benefit -> 2010 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2010

The following table summarizes the WITB factors by province/territory, except for Quebec.  Where we indicate "couple", this refers to an individual with an eligible spouse or eligible dependent.

Amounts in green print are indexed for inflation each year.  Base amounts of working income are not indexed, and the percentage factors do not change.  The remaining net income amounts which are not in green print automatically change based on the indexed amounts.

Factor Most
Prov/Terr
AB BC NU

Basic working income tax benefit factors

Base amount of working income:
 - single person or couple $3,000 $2,760 $4,750 $6,000
% applied to excess of working income over base amount:
 - single person 25% 20% 21% 5%
 - couple 25% 20% 21% 10%
Maximum WITB refundable amount:
 - single person $931 $1,016 $1,157 $583
 - couple $1,690 $1,524 $1,836 $1,167
Adjusted net income base amount:
 - single person $10,563 $11,066 $11,569 $20,120
 - couple $14,587 $15,090 $15,593 $25,653
% applied to net income over base amount, to reduce the WITB:
 - single person 15% 15% 17% 4%
 - couple 15% 15% 17% 8%
Net income at which WITB is reduced to zero (when no disability supplement):
 - single person $16,770 $17,839 $18,375 $34,695
 - couple $25,854 $25,250 $26,393 $40,241
Net income at which maximum WITB is reached:
 - single person $6,724 $7,840 $10,260 $17,660
 - couple $9,760 $10,380 $13,493 $17,670

Disability supplement factors

Base amount of working income:
 - single/couple $1,150 $910 $2,295 $4,800
% applied to excess of working income over base amount:
 - single/couple 25% 25% 21% 25%
Maximum WITB refundable amount for each disabled person:
 - per person $465 $465 $518 $292
Adjusted net income base amount:
 - single person $16,767 $17,839 $18,375 $34,707
 - couple $25,854 $25,251 $26,392 $40,240
% applied to net income over base amount, to reduce the WITB:
 - If you had an eligible spouse and he or she also qualifies for the disability amount, the rate used is A.  In all other situations, the rate used is B.
 A 7.5% 7.5% 8.5% 7.5%
 B 15% 15% 17% 15%
Net income at which WITB is reduced to zero when there is a disability supplement:
 - single person (B) $19,867 $20,939 $21,423 $36,654
 - couple (B) $28,954 $28,351 $29,440 $42,187
 - couple, both eligible for disability amount (A) $32,054 $31,451 $32,487 $44,133

Revised: September 19, 2017

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